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Citywide Payment Services and Standards – Controls Over Payments
… payments received by and processed on behalf of agencies are correctly matched with receivables and that agencies are appropriately advised of payments. We also determined … states these reports do not need to match because they are only for internal use, information about the transactions …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsState Comptroller DiNapoli Releases Municipal and School Audits
… and developed budgets that appropriated fund balance to address planned budget gaps totaling approximately $2.5 …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsTown of Wells – Records and Reports (2024M-59)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the … financial operations. Key Findings The Supervisor did not maintain complete, accurate and timely accounting … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Westchester County – Court and Trust Funds (2024-C&T-3)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. … custody that should have been turned over to the State Comptroller as abandoned property. Key Recommendations The … all money deemed abandoned property is paid to the State Comptroller and Court-ordered money is reconciled monthly. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Long Island Experienced Gains in Farms and Farmland
… The critical role farms play in New York cannot be overstated, both as an economic engine … is especially true on Long Island. It was the only region in the state to see the numbers climb for both farms and farmland acres in the most recent United States Department of Agriculture …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandOrleans County – Court and Trust Funds (2024-C&T-6)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, … $2,382.66 that was not properly turned over to the State Comptroller. Key Recommendation The Treasurer should ensure … all money deemed abandoned property is paid to the State Comptroller in a timely manner. 1 Security interest in …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Climate Act Goals – Planning, Procurements, and Progress Tracking
… (Climate Act) goals, followed proper procurement practices for projects designed to reach the goals, and appropriately … covered the period from January 2016 through October 2023 for PSC. The audit covered the period from January 2016 … and meet Climate Act goals. Periodically update and report the results of the analysis to the public. Assess the …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingBroker Search for Internal Equity and Fixed Income
… apply. Requirements As part of the due diligence process, and prior to the approval of any broker as eligible to … require comprehensive background checks of key personnel and employees of the broker who are directly responsible for … they: Are familiar with restrictions on accepting gifts and hospitality that apply to Fund staff as State employees; …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeState Comptroller DiNapoli Releases Municipal and School Audits
… claims. As a result, the board hindered their ability to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances … reports or ensured claims were properly audited prior to payment. Although the board paid a CPA $6,750 to conduct …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… missing either a serial number or tag number. The fixed asset report did not contain serial numbers for 435 devices, …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Physical and Financial Conditions at Selected Mitchell-Lama Developments
… with agents for management services; these agreements must be approved in writing by HPD. The managing agents of … rental income from apartments that remained vacant for more than 120 days. Key Recommendations Improve monitoring of the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Bus Company (MTA Bus) are two related entities under the Metropolitan Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass … provides bus service in portions of the Bronx, Queens, and Brooklyn, and express routes from those boroughs to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followYates County – Court and Trust Funds (2025-C&T-1)
… commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien. These …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1New York State Budget Analysis and Financial Reporting
… DiNapoli provides independent monitoring oversight and analysis of the States fiscal position …
https://www.osc.ny.gov/reports/new-york-state-budget-analysis-and-financial-reportingIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… high-risk. Additional programs to meet percent of coverage rule, which pertains to low risk auditees. All major programs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Opinion 91-13*
… REAL PROPERTY -- Leases (as constituting indebtedness for purposes of the Constitution and Local Finance Law); (as … corporation under the lease agreement described below. The parties involved in this transaction are as follows: (1) the … authority (see also Gardner v Town of Cameron , 155 App Div 740, 140 NYS 634 affd 215 NY 682). The court stated …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Homes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfExcessive Premium Payments for Dual-Eligible Recipients in Mainstream Managed Care and Health and Recovery Plans (2023-F-39) (Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39-response.pdf